ACCOUNTING AND LEGAL ASPECTS OF ENVIRONMENTAL POLICY IN THE CONTEXT OF GLOBALIZATION

Resumen

The article considers the accounting and legal aspects of environmental policy in the context of globalization. The main objective is to develop measures to coordinate the activities of key participants in the ecological economy, compare different approaches to the use of environmental policy instruments, and identify the unique characteristics of these approaches in the context of globalization. The authors use economic and graphical methods to study changes in environmental parameters. The information base includes statistical data from government agencies, legislative and regulatory documents, and results of scientific research. The authors demonstrate the environmental accounting system’s shortcomings and propose several necessary changes. Global environmental policy should introduce new environmental practices, universal strategies and mechanisms of national environmental policies, and modern institutional systems of global environmental management. The global environmental crisis is increasingly recognized at the international level. Solving environmental problems requires active international cooperation and the adoption of international legal acts and treaties.